【正文】
瀘 州 職 業(yè) 技 術(shù) 學(xué) 院 畢 業(yè) 設(shè) 計(jì) 華光有限責(zé)任公司會(huì)計(jì)制度設(shè)計(jì) 學(xué)生姓名 *** 所 在 系 *** 班 級(jí) *** 專 業(yè) 會(huì)計(jì)電算化 指導(dǎo)教師 *** 2021 年 12 月 I 摘要 隨著我國經(jīng)濟(jì)的不斷發(fā)展,工業(yè)企業(yè)已成為社會(huì)經(jīng)濟(jì)生活中不可缺少的組成部分。它促進(jìn)市場競爭,增加就業(yè)機(jī)會(huì),方便群眾生活,推進(jìn)技術(shù)創(chuàng)新,增加地方財(cái)政收入、推動(dòng)國民經(jīng)濟(jì)發(fā)展和保持社會(huì)穩(wěn)定等方面發(fā)揮著重要作用。以《企業(yè)會(huì)計(jì)制度》為基礎(chǔ)頒布《工業(yè)會(huì)計(jì)制度》,讓工 業(yè)企業(yè)在市場競爭的主流中更好的發(fā)揮自身的優(yōu)勢,從而促進(jìn)我國工業(yè)企業(yè)的發(fā)展和壯大。第一部分通過對(duì)會(huì)計(jì)制度的原則、會(huì)計(jì)制度的選用、會(huì)計(jì)制度的程序來進(jìn)行概述,第二部分通過會(huì)計(jì)科目設(shè)計(jì)、會(huì)計(jì)憑證設(shè)計(jì)、帳薄設(shè)計(jì)、報(bào)表設(shè)計(jì)、賬務(wù)處理程序設(shè)計(jì)進(jìn)行詳細(xì)分析,第三部分通過內(nèi)部會(huì)計(jì)控制制度設(shè)計(jì),包括內(nèi)控制度的含義、控制方式、控制內(nèi)容來分析。 關(guān)鍵詞 : 工業(yè)企業(yè);會(huì)計(jì)制度;分析;原則 Abstract With the constant development of our economy, industrial enterprises have bee the social and economic life of an indispensable ponent. It promote market petition, to increase employment opportunities, facilitate the life of the masses, and promote technological innovation, increase local finance ine, promote economic development and maintain social stability plays an important role in. In enterprise accounting system as the foundation issued industrial accounting system , make the industrial enterprises in the market petition in the mainstream of better play to their own advantages, so as to promote China39。s industrial development and growth of enterprises. Through the first part of the principle of accounting system, accounting system, accounting system selection procedures to be outlined, the second part through accounting, accounting documents, account design design design design of thin, statements, accounting procedure design are analyzed in detail, the third part of the internal accounting control system design, including internal control system, the meaning of control control mode, content analysis. Key words: Industrial enterprise, accounting system, analysis, principle of II 目錄 華光有限責(zé)任公司會(huì)計(jì)制度設(shè)計(jì) ....................................................................................... 1 一、設(shè) 計(jì)目的 ................................................................................................................... 1 二、設(shè)計(jì)思想 ........................................................................................................